{"data":{"id":"us-sd/sdcl-10-39-43","jurisdiction":"us-sd","citation":"SDCL § 10-39-43","heading":"Severance tax on gold.","body":"For the privilege of severing precious metals in this state, there is imposed a severance tax of four dollars per ounce of gold severed in this state.","path":["TITLE 10. TAXATION","CHAPTER 10-39. MINERAL SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39-43","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8394e488d4859a23cc00883083a8a36372c4cc78a0311e1728612425b5ff5949","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39-42","next":"us-sd/sdcl-10-39-44"},"notice":"GroundRules: Original legal text. Not legal advice."}